Income tax and capital gains
Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.
Non-mandatory deadline for self-assessment (payment on account)
Deadline for second payment on account for tax year ended 5 April 2019. Businesses struggling to make their payment as a result of COVID-19 can choose to defer until 31 January 2021.
National living wage
National living wage increases from £8.21 to £8.72 an hour for over-25s.
Lifetime pension allowance
Lifetime pension allowance increases to £1,073,100.
Start of new tax year
Start of new tax year.